Treatise on Related Party Transactions
by CA Kamal GargContents at a Glance
| Bharat? | 5 |
| Preface | 7 |
| Detailed Contents | 11 |
| Chapter 1 Related Parties under Companies Act | 1 |
| Chapter 2 Related Parties under SEBI LODR | 14 |
| Chapter 3 Ind AS 24 (IAS 24): Related Parties | 24 |
| Chapter 4 Declaration in Respect of Beneficial Interest in any Share | 38 |
| Chapter 5 Promoter and Promoter Group | 47 |
| Chapter 6 Related Party Transactions – under Companies Act and SEBI LODR | 57 |
| Chapter 7 Omnibus Approval | 131 |
| Chapter 8 Material Related Party Transactions | 141 |
| Chapter 9 Disclosure of RPTs to the Stock Exchanges | 150 |
| Chapter 10 Borrowing Powers of Directors of a Company | 169 |
| Chapter 11 Loans and Investment by the Companies | 179 |
| Chapter 12 Restriction on Non-Cash Transactions involving Directors | 243 |
| Chapter 13 Material Subsidiary | 252 |
| Chapter 14 Specimen Policy for Determining 'Material' Subsidiary | 261 |
| Chapter 15 Specimen Policy on Materiality of Related Party Transaction | 266 |
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